本研究以追蹤資料(Panel Data)分析法探討股權結構及董事會特性與銀行財務績效之關聯性，針對2010年至2019年共十年之我國銀行業相關資料進行分析，以資產報酬率、股東權益報酬率、資本適足率、逾放比率、覆蓋率等五項變數作為財務績效衡量變數；政府機構持股比率、機構投資人持股比率、外資持股比率作為股權結構變數；董事會規模、獨立董事比例、董事會成員專業背景作為董事會特性變數。實證研究結果顯示政府機構持股比率對銀行之資產報酬率及股東權益報酬率具負面影響；外資持股比率對銀行之覆蓋率具正向影響；董事會規模對銀行之資本適足率具負面影響；獨立董事比例對資本適足率及覆蓋率具正向影響；機構投資人持股比率與董事會成員專業背景則與銀行之財務績效則無顯著相關。

This study uses panel data method to analysis the impact of ownership structure and board characteristics on financial performance, takes the banks in Taiwan as the researching object, and selects the sample data from 2010 to 2019. As of financial performance, we use return on asset, return on equity, capital adequacy ratio, NonPerforming Loans Ratio, and cover ratio to measure. The results showed that government shareholding ratio have significant negative impact on ROA and ROE;foreign shareholding ratio have significant positive impact on cover ratio; board size have significant negative impact on capital adequacy ratio; rate of independent directors have significant positive impact on capital adequacy ratio and cover ratio; institutional shareholding ratio and professional background of director doesn’t show any impact on financial performance.

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